9911796707
TMI Blog2010 (8) TMI 800X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. ORDER M/s. Indian Oil Corporation Ltd. has filed this appeal against the order of confirmation of duty demand, interest and penalty imposed by the lower authorities. 2. The facts of the case are that the appellants were taking CENVAT credit on various inputs. Some of these inputs were cleared as such to their other units on a separate set of invoices indicating the duty payable. However, n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is barred by limitation. The extended period is not invokable in this case because the credit of duty involved is available to their sister unit which amounts to revenue neutrality, mala fide intention cannot be drawn as held by this Tribunal in series of cases namely CCE & C, Vadodara-II v. Indeos ABS Ltd. - 2010 (254) E.L.T. 628 (Guj.) wherein the Hon'ble Gujarat High Court has confirmed the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pune-III - 2010 (255) E.L.T. 135 (Tri. - Mumbai) wherein it was held that in case of revenue neutrality, larger period is barred by limitation. In the case of Associated Drug Co. v. Commissioner of Central Excise, Bangalore-III - 2009 (245) E.L.T. 252 (Tri.- Bang.) the Tribunal held that when whatever duty is paid by the appellants is taken as CENVAT credit by the sister unit, longer period could ..... X X X X Extracts X X X X X X X X Extracts X X X X
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